Making Tax Digital for Income Tax Self Assessment (MTD ITSA) is HMRC's move from the annual Self Assessment tax return to digital record keeping and regular online updates.
Who needs to follow MTD ITSA?
MTD ITSA applies to self-employed people and landlords whose combined gross income from self-employment and property is above the HMRC threshold for the tax year:
| Start date | Qualifying income above |
|---|---|
| 6 April 2026 | £50,000 |
| 6 April 2027 | £30,000 |
| 6 April 2028 | £20,000 |
Check the latest rules on GOV.UK, as thresholds and timings can change.
What changes?
- Digital records: you keep records of your income and expenses in software, or in a spreadsheet linked to bridging software.
- Quarterly updates: you send HMRC a summary of your income and expenses for each quarter.
- End of period statement: you finalise the figures for each of your income sources.
- Final declaration: you confirm your total taxable income for the year, replacing the Self Assessment tax return.
How AccountsDesk helps
AccountsDesk lets you keep digital records, submit your quarterly updates and complete your annual statements from one place. You can keep working in the spreadsheets you already use.
See how it works for self-employment, UK property and foreign property.